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本刊讯:最近,财政部以(87)财工字第15号文,对《中外合资经营企业财务管理规定》中第十二条作了如下补充规定: 一、凡符合《国务院关于鼓励外商投资的规定》第三条规定,并经国家授权主管机关确认的中外合资经营产品出口企业和先进技术企业,从国务院《关于鼓励外商投资的规定》公布之日起,可免缴国家对职工的物价等各项补贴,并相应减少企业成本费用开支。对不属于上述两类企业的,仍应按照原规定,向当地财政部门缴纳国家对职工的物价等各项补贴。
Recently, the Ministry of Finance (87) Cai Shui Zi No. 15, the “Sino-foreign joint ventures financial management regulations,” Article XII made the following additional provisions: First, who meet the “State Department encourages foreign businessmen The provisions of Article 3 of the Provisions on Investment and the Export-oriented Enterprises and Advanced Technology Enterprises of Sino-foreign Equity Joint Ventures as confirmed by the competent authorities of the State shall be exempted from the promulgation of the State Council’s ”Provisions on Encouraging Foreign Investment" Prices and other subsidies, and a corresponding reduction in business costs and expenses. For those enterprises that do not belong to the above two categories, subsidies to the state for the prices of workers and staff members should still be paid to the local financial departments according to the original provisions.